Application of customs duties in the EAEU: theoretical and practical aspects

The relevance of the topic of scientific work is due to the introduction of new customs requirements. On January 1, 2022, a new TN VED and the EAEU Common Customs Tariff came into effect in the EAEU. The 2022 edition of the Harmonized Commodity Description and Coding System (HS) was the result of a revision of the nomenclature by the World Customs Organization (WCO). The rates of import customs duties in the new version of the CCT of the EAEU remain at the current level. Nevertheless, the importance of considering the effectiveness of the application of customs duties in the current and strategically oriented conditions of interaction between the EAEU countries remains important.